EXHIBIT 14
                                 CODE OF ETHICS
                                 --------------

It is the policy of Pomeroy IT Solutions, Inc., that its employees, officers,
and directors are held to the highest standards of honest and ethical conduct
when conducting the affairs of the Company. This Code of Ethics sets out the
principles to which all directors, officers and employees of the Company are
expected to adhere and advocate in meeting these standards. The Code embodies
rules regarding individual and peer responsibilities, as well as
responsibilities to the Company, the public and other stakeholders. Employees,
officers and directors will not commit acts contrary to these standards of
ethical conduct nor shall they condone the commission of such acts by others
within the Company.

GENERAL STANDARDS OF ETHICAL BEHAVIOR

     -    Promote the best interests of the Company at all times; conduct their
          personal and professional affairs in a way that avoids both real and
          apparent conflicts of interest between their interests and the
          interests of the Company; and refrain from engaging in any activity
          that would compromise their professional ethics or otherwise prejudice
          their ability to carry out their duties to the Company.
     -    Communicate and report financial information in a manner that
          facilitates the highest degree of clarity of content and meaning so
          that readers and users will be able to quickly and accurately
          determine their significance and consequence.
     -    Encourage open communication and full disclosure of financial
          information by providing a well understood process under which
          management is kept informed of financial information of importance,
          including any departures from sound policy, practice, and accounting
          norms.
     -    Ensure that all relevant staff members understand the Company's open
          communication and full disclosure standards and processes.
     -    Refrain from disclosing confidential information acquired in the
          course of their work except where authorized, unless legally obligated
          to do so.
     -    Inform subordinates, as appropriate, regarding the confidentiality of
          information acquired in the course of their work and monitor, as
          needed, to ensure that subordinates maintain that confidentiality.
     -    Refrain from using or appearing to use confidential information
          acquired in the course of their work for unethical or illegal
          advantage, either personally or indirectly through others.

STANDARDS REGARDING FINANCIAL RECORDS AND REPORTING

     -    Establish appropriate systems and procedures to ensure that business
          transactions are recorded on the Company's books in accordance with
          Generally Accepted Accounting Principals, established company policy,
          and appropriate regulatory pronouncements and guidelines.
     -    Establish appropriate policies and procedures for the protection and
          retention of accounting records and information as required by
          applicable law, regulation, or regulatory guidelines.
     -    Establish and administer financial accounting controls that are
          appropriate to ensure the integrity of the financial reporting process
          and the availability of timely, relevant information for the safe,
          sound, and profitable operation of the Company.
     -    Completely disclose all relevant information reasonably expected to be
          needed by the Company's internal and external auditors for the full,
          complete, and successful discharge of their duties and
          responsibilities.

COMPLIANCE WITH LAWS
Directors, officers and employees of the Company must respect and follow the
laws, rules and regulations of the local, state and federal governments. If any
such law, rule or regulations conflicts with a policy in this Code, you must
comply with the applicable law, rule or regulation; however, if a local customer
or policy conflicts with this Code, you must comply with the Code.

COMPLIANCE WITH CODE OF ETHICS
If employees have knowledge or are suspicious of any non-compliance with any
section of this Code or are concerned whether circumstances could lead to a
violation of this Code or are concerned whether circumstances could lead to a
violation of this Code, they should discuss the situation with their immediate
supervisor. The employee may contact a member of the Company's internal
corporate governance team or any director serving on the Company's Audit
Committee directly for advice if the circumstances are such that it would be
inappropriate to involve their immediate supervisor. The Company will not allow
any retaliation against a director, officer or employee who acts in good faith
in reporting any such violation or suspected violation.

If directors or executive officers have knowledge or are suspicious of any
non-compliance with any section of this Code or are concerned whether
circumstances could lead to a violation of this Code, they should discuss the
situation with the Audit Committee of the Company.

ACCOUNTABILITY FOR ADHERENCE TO THE CODE
All directors, officers and employees are responsible for abiding by this Code.
This includes individuals responsible for the failure to exercise proper
supervision and to detect and report a violation by their subordinates.
Discipline may, when appropriate, include dismissal.